This bill introduces several amendments to existing property tax laws and zoning regulations concerning religious properties. It adds tax exemptions for church parsonages occupied by designated church employees and for buildings used for religious training and residential programs. Additionally, it classifies housing for religious purposes as workforce housing if it is located on land owned before January 1, 2025, or for at least five years by a recognized religious organization. The bill also modifies the language in RSA 72:23, III, to clarify that housing used for religious purposes includes workforce housing and specifies that such properties must be wholly owned by the religious organization.

Furthermore, the bill amends RSA 674:76 to ensure that no zoning ordinance or site plan review can prohibit or restrict the use of land or structures primarily for religious purposes, while still allowing for objective regulations regarding structural aspects and environmental compliance. The new provisions emphasize that these regulations must apply equally to all uses and should not substantially burden religious exercise. The act is set to take effect on July 1, 2025.

Statutes affected:
Introduced: 72:23, 674:76